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PELATIHAN PEMBUKUAN SEDERHANA BAGI PELAKU UMKM PANCUR BATU DI DESA BARU KECAMATAN PANCUR BATU Chairia Chairia; Jenni Veronika Br Ginting; Polin Ramles; Yolanda Sabrina
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.6439

ABSTRAKKeberadaan UMKM memegang peranan penting dalam perekonomian, baik dalam menyerap tenaga kerja, menyumbang devisa maupun kontribusinya dalam menyumbang pendapatan daerah dalam bentuk pajak. Masalah yang dihadapi Usaha Mikro Kecil dan Menengah (UMKM) adalah kesulitan pemasaran, keterbatasan inovasi dan teknologi, khususnya keterbatasan menyusun pembukuan sederhana. Dengan adanya pelatihan pembukuan sederhana kepada para UMKM, memberikan kontribusi bagaimana menyusun pembukuan antara pemasukan dan pengeluaran, sehingga dapat mempermudah proses pencatatan arus kas dan kinerja yang diperoleh UMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasar dan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan.Metode yang dilakukan dalam PKM ini dengan workshop menggunakan alat bantu berupa laptop, smartphone, dan proyektor. Penyampaian materi dilakukan dengan ceramah, praktek langsung, tanya jawab dan diskusi. Pengabdian ini bertujuan memberikan pengetahuan dan keterampilan dasar untuk memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, dan memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana. Berdasarkan pengamatan langsung, wawancara dan melakukan tanya jawab kepada para peserta selama kegiatan berlangsung, kegiatan pengabdian masyarakat ini memberikan hasil yaitu memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, dan memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana. Kata kunci: UMKM; pembukuan sederhana; wirausaha; pelaku usaha; ekonomi ABSTRACTThe existence of UMKMs plays an important role in the economy, both in absorbing labor, contributing to foreign exchange and contributing to regional income in the form of taxes. The problems faced by Micro, Small and Medium Enterprises (UMKMs) are marketing difficulties, limitations of innovation and technology, in particular the limitations of compiling simple bookkeeping. With the existence of simple bookkeeping training for UMKMs, contributing to how to arrange bookkeeping between income and expenditure, so as to facilitate the process of recording cash flow and performance obtained by UMKMs. This community service activity aims to make business actors understand the basics and procedures for simple recording and bookkeeping and can make financial reports. The method carried out in this training is with workshops using tools such as laptops, smartphones, and projectors. Submission of material is done by lecture, direct practice, question and answer and discussion. This service aims to provide basic knowledge and skills to motivate and encourage UMKMs people to do entrepreneurship, increase creativity and innovation for UMKMs people, and provide knowledge about the importance of recording financial transactions through simple bookkeeping. In virtue of our direct observations, interviews and conducting questions and answers to the participants during the activity, this projects gave results are providing motivation and enthusiasm for UMKMs people to do entrepreneurship, increasing creativity and innovation of UMKMs people, and providing knowledge about the importance of recording financial transactions through simple bookkeeping. Keywords: UMKM; simple bookkeeping; entrepreneurs; business actors; economics

EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN PLANTATION SECTOR COMPANIES Fida Oktafiani; Rahmat Putra Ahmad Hasibuan; Riata Dheasita Safira; Muhammad Rinaldi; Jenni Veronika Br Ginting
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i9.5023

The purpose of this research is to analyze effect of profitability, leverage, and company size on tax avoidance in Plantation Sector Companies. This type of research is causal research with a quantitative approach. The type of data to be collected is secondary data in the form of quantitative data. The research data is obtained from information available on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This quantitative data is in the form of company financial reports, starting from 2018 to 2022. Sampling in this study is carried out using the census method, in which the entire target population is sampled. So the number of samples in this study are 14 companies. Testing the hypothesis in this study uses the estimation results of fixed effect model regression. The results show that profitability has a positive and significant effect on tax avoidance in Plantation Sector Companies. Leverage has a negative and significant effect on tax avoidance in Plantation Sector Companies. Company size has a positive and not significant effect on tax avoidance in Plantation Sector Companies.

Perancangan Sistem Kendali Inkubator Bayi Berdasarkan Kestabilan Suhu dan Kelembaban Berbasis Internet Of Things Dimas Pradika; Elsa Kurnianti; Fermadana; Nur Fahdilah; Nirwan Sinuhaji; Dewi Yohana Br Ginting Ginting; Jenni Veronika Br Ginting
JURNAL INFORMATIKA DAN PERANCANGAN SISTEM (JIPS) Vol 5 No 2 (2023): Volume 5, No.2 Mei 2023
Publisher : Prodi Teknik Informatika (S1) Institut Teknologi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

A baby incubator is a special device shaped like a glass tube filled with a small mattress for babies. In general, incubators can only be controlled directly, as technology develops, incubators can be controlled without direct touch via the internet of things. This baby incubator control system only uses 1 sensor which functions to detect temperature and humidity instability. As well as using the Arduino Uno R3 microcontroller which functions to control an input output from a system designed to process input data from sensors. The test results show that the system is able to provide information through the android application if it detects an instability of temperature and humidity in the incubator room.

The Influence Of Job Satisfaction, Career Development And Teamwork On Employee Retention In Government-Owned Cultural Destinations Muhammad Syafri; Jenni Veronika Br Ginting; Feriyadin; Darwis; Balla Wahyu Budiarto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1654

The purpose of this study is to determine whether job happiness, teamwork, and career advancement have an impact on employee retention. 100 employees made up the study's population. Probability sampling with a simple random sampling category of 60 participants was the sampling technique employed in this investigation. To gather data, the researcher provided a questionnaire. Path analysis is used in this study. According to research findings, career growth has an impact on workers' job happiness. Teamwork has an impact on workers' job happiness. Employee job happiness is simultaneously influenced by career growth and teamwork. Employee retention is affected by career advancement. Employee retention is influenced by teamwork. Employee retention is influenced by job satisfaction. Teamwork, professional growth, and job happiness all have an impact on employee retention. Job satisfaction, which is influenced by career advancement, affects employee retention. Through increased job satisfaction, teamwork affects employee retention.

The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas'ulah; Jenni Veronika Br Ginting
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.

An Analysis of Inflation Growth and Economic Growth in Indonesia, 2019–2024 Hotma Mentalita; Jenni Veronika Br Ginting; Fitra Tur Radiyah; Tri Dessy Ratna Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15559

The purpose of this study is to investigate how Indonesian inflation and its economic growth. The research period of 2019–2024 is particularly significant because it includes dramatic macroeconomic oscillations caused by COVID-19 pandemic and the following economic recovery phase. This research uses official statistical sources of Indonesia to provide secondary time-series data. Adopting a quantitative exporal approach, inflation growth is considered the independent variable and economic growth serves as its dependent metric. We analyze the data using descriptive statistics and regression analysis to see the size and direction of relationship between our two alternating variables. The results showed that inflation growth has a significant effect on economic growth, because the period of research in both price stability and output performance in Indonesia reflects this dynamic interaction. These findings suggest that when handled properly, inflationary pressures do not necessarily impede economic growth. Conversely, they may be a reflection of ongoing economic adjustments in grave of the pandemic. This paper adds to macro-economic literature by presenting new empirical evidence using data from Indonesia since 1983 and looking at inflation growth rather than just the level of inflation. Policy implications for this result are that relevant bits of data help decision-makers keep macroeconomic stability while fostering sustainable economic growth.

Implementasi Teknologi Digital untuk Penyusunan Laporan Keuangan dan Media Promosi pada UMKM Gula Aren Jenni Veronika Br Ginting; Eka Feby Ronauli Lubis; Fikaria Br Tarigan
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.7100

The sugar palm MSME (UMKM gula aren) as a partner has significant potential to grow, but it still faces challenges in financial record-keeping and promotional strategies. Its financial records are maintained manually and in a simple format, while product marketing is still limited to local networks without utilizing digital technology. These conditions hinder improvements in productivity, transparency, and the competitiveness of sugar palm products. Through this program, the implementation team provided education on preparing simple financial reports, promotional strategies through social media and online marketplaces, practical training on product packaging to increase product value, as well as technological equipment to support the partner’s production process. The partner actively participated, both in learning how to prepare financial reports and in using social media for product promotion. The results of the activities showed an improvement in the partner’s ability to maintain clearer, more transparent, and more structured financial records, make use of digital media (Instagram and Shopee) to expand marketing reach, and develop product innovations through more attractive and competitive packaging designs. The initial impact of this program includes increased confidence among MSME actors in managing their business and the expansion of marketing networks for sugar palm products. In the future, this program is expected to contribute to improving the local community’s welfare, strengthening the MSME’s position in the supply chain, and providing a digital-based empowerment model for other small businesses.

The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas'ulah; Jenni Veronika Br Ginting
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.

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